Current Status Introducing Body:House Bill Number:3473 Primary Sponsor:Koon Committee Number:30 Type of Legislation:GB Subject:Broiler houses, property tax exempt Residing Body:House Current Committee:Ways and Means Computer Document Number:3473 Introduced Date:Feb 07, 1991 Last History Body:House Last History Date:Feb 07, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Koon Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3473 House Feb 07, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCLUDE BROILER HOUSES WITHIN THE EXEMPTION FOR FARM EQUIPMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220B.(14) of the 1976 Code, as last amended by Section 36, Part II, Act 189 of 1989, is further amended to read:
"(14) All farm machinery and equipment including self-propelled farm machinery and equipment except for motor vehicles licensed for use on the highways.
For the purpose purposes of this section item `self-propelled farm machinery and equipment' means farm machinery or equipment which contains within itself the means for its own locomotion.
For purposes of this item, farm equipment includes greenhouses and broiler houses used exclusively for broiler farm operations."
SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1990.